Mining exports, direct and indirect taxes and their incidence in the tax collection of the Cnetral Gobernment: 2017-2019

Authors

DOI:

https://doi.org/10.15381/quipu.v27i54.16521

Keywords:

Taxes, income, exports, tax collection, mining

Abstract

Objective: To relate how commodity exports impact to the tax revenues of the Central Government and the type of relationship that exists between direct and indirect taxes. Method: The type of research is correlational descriptive method was applied, structuring a correlation matrix and regression lines, for that was applied an official data from SUNAT, INEI, BCRP. Results: The study shows the greatest contribution of the IGV in tax collection, followed by income tax, but due to the degree of correlation reached, this last tax has a bigger incidence on tax collection. However, to contrast the mining exports with the direct taxes, it appreciates a weak and negative dependence relationship, in which it implies that the tax collection is weakly affected by the mineral exports. Conclusions: It concludes, by the grade and type of correlation obtained, that the increase in mining exports does not exert bigger changes in tax collection being the inverse type impact.

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Author Biographies

  • Eduardo Villa Morocho, Universidad Nacional del Callao
    National Director of Basic Statistics (1992-1995), Technical Director of the National School of Statistics and Informatics of INEI (Periods 2007-2010 and August 2015 to date). Research analyst of methodologies for the short-term forecast of economic series, development of research studies in the field of economic time series with application of multivariate techniques. Professor of the Faculty of Economic Sciences of the National University of Callao, in the teaching of Statistics and Mathematics courses from 1985 to date.  

     

  • Nicko Alberto Gomero Gonzales, Universidad Nacional Mayor de San Marcos. Lima, Perú
      Doctor in economics, Master in banking and finance, master's studies in administration. Diploma and specialization courses in public investment projects. Specialization courses in Finance and Foreign Trade. Specialized in investment projects and financial asset portfolios. Consultant at the UNI-COIFIDE Center. Professor of the UNMSM - Undergraduate and Postgraduate (Master and PhD). He is currently a professor at the Faculty of Accounting Sciences of the UNMSM and Director of the Research Institute.      

     

  • Victor Ricardo Masuda Toyofuku, Universidad Nacional Mayor de San Marcos.
      Executive, Certified Public Accountant in Finance, IFRS and Taxation in private companies and management of leading educational entities. Doctor in Fiscal Policy and Tax System. Master in Taxation and Fiscal Policy. Title of Public Accountant and Bachelor of Accounting Sciences. Consultant, auditor and independent advisor. Associate Professor of the Faculty of Accounting Sciences-UNMSM, trainer in International Financial and Tax Information Standards.      

     

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Published

2019-08-28

Issue

Vol. 27 No. 54 (2019)

Section

Original papers

License

Copyright (c) 2019 Eduardo Villa Morocho, Nicko Alberto Gomero Gonzales, Victor Ricardo Masuda Toyofuku

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

AUTHORS RETAIN THEIR RIGHTS:

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How to Cite

Villa Morocho, E., Gomero Gonzales, N. A., & Masuda Toyofuku, V. R. (2019). Mining exports, direct and indirect taxes and their incidence in the tax collection of the Cnetral Gobernment: 2017-2019. Quipukamayoc, 27(54), 37-46. https://doi.org/10.15381/quipu.v27i54.16521